Issues relating to export of computer software- Direct tax benefits-Clarification-reg.

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..... ing to export of computer software- Direct tax benefits-Clarification-reg. A clarificatory Circular No.01/2013 dated 17.01.2013 was issued by CBDT to address various contentious issues leading to tax disputes in cases of entities engaged in export of computer software which are availing tax-benefits under sections 10A, 10AA and 10B of the Income-tax Act, 1961. 2. Thereafter, Instruction No.17/20 .....

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